Corrective Action Plans

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September 9, 2024 Re: MTBH 2023 Single Audit To Whom it May Concern: In response to our recent MTBH 2023 Single Audit findings related to reimbursement request "KV-4", MTBH will implement a review process for future grant reimbursement requests, effective immediately. I, Jenny Haught, will complete ...
September 9, 2024 Re: MTBH 2023 Single Audit To Whom it May Concern: In response to our recent MTBH 2023 Single Audit findings related to reimbursement request "KV-4", MTBH will implement a review process for future grant reimbursement requests, effective immediately. I, Jenny Haught, will complete and send the reimbursement requests to Michael Cantrell, President and CEO for review. Upon his review and approval, I will send the reimbursement requests to the appropriate person per the grant agreement for official reimbursement. In response to our recent MTBH 2023 Single Audit findings related to quarterly progress reports, MTBH will implement a review process for future grant reporting, adhering to the grant agreement, effective immediately. Sincerely, Jenny Haught, Vice President of Finance
Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Authority’s management recognizes the deficiency and will corroborate with its financial institution to remediate the finding. Planned Completion Date for CAP Immediately.
Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Authority’s management recognizes the deficiency and will corroborate with its financial institution to remediate the finding. Planned Completion Date for CAP Immediately.
Action Planned/taken in response to the finding: Kewaunee County agrees with the finding. An assessment of all grants, requirements, and related policy and procedures is in progress and will continue to: • Evaluate existing policy and procedures for needed revisions • Document revisions to policy an...
Action Planned/taken in response to the finding: Kewaunee County agrees with the finding. An assessment of all grants, requirements, and related policy and procedures is in progress and will continue to: • Evaluate existing policy and procedures for needed revisions • Document revisions to policy and procedures as necessary • Communicate any new policies to employees responsible for awards • Identify awards covered by the Uniform Guidance • Set and document a schedule for periodic review and revision Policy and procedures, as well as related documentation, are being revised as necessary to ensure compliance with the Uniform Guidance. Progress continues into 2024. The Finance Director will continue to coordinate and provide assistance and guidance to departments receiving grants subject to the Uniform Guidance. Names(s) of the contact person(s) responsible for corrective action: Paul Kunesh Planned completion date for corrective action: December 31, 2024
Views of Responsible Officials Responsible/Contact Official Paul Barenfus, CLO, and Sylvia Sanchez, CFO Management Response The ERP Grant is a very different grant from previous grants received by the Credit Union. Although management followed the instructions provided on the CDFI website, it was no...
Views of Responsible Officials Responsible/Contact Official Paul Barenfus, CLO, and Sylvia Sanchez, CFO Management Response The ERP Grant is a very different grant from previous grants received by the Credit Union. Although management followed the instructions provided on the CDFI website, it was not clear that running the loan through the ERP track for eligibility was only one of several steps. After auditors noted that 4 loans were ineligible, management searched the website to find the second track that the loans had to be qualified through, the Majority-Minority Census. The team has not had to qualify loans like this in the past, and the additional third step for qualification was not understood. Management has since replaced the unqualified loans on the 2023 SEFA with eligible loans. Documented procedures for the ERP Grant have been completed and are being followed. Anticipated Completion Date This item is complete.
Finding 496643 (2023-002)
Significant Deficiency 2023
2023-002 REPORTING - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Coronavirus State and Local Fiscal Recovery Funds - ALN 21.027 Criteria Per the Uniform Guidance 2 CFR 200.512, management is responsible for the preparation and submission of expenditure reports detailing costs allocated to spec...
2023-002 REPORTING - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Coronavirus State and Local Fiscal Recovery Funds - ALN 21.027 Criteria Per the Uniform Guidance 2 CFR 200.512, management is responsible for the preparation and submission of expenditure reports detailing costs allocated to specific federal grants, for each funding agency. Condition/Cause During the audit, we noted that the client submitted the same expenditure report to two different pass through agencies for federal funding received for a capital project. One of the grants did not include a reporting template and the overall costs of the project exceeded the total of grant funds allocated to the Organization. The Organization did not have proper controls in place to approve and allocate specific costs to each of the agencies through the reporting process. Effect The report submitted to the funding agency had incorrect costs included. Questioned Costs None. Context We examined the monthly reports submitted to two of the local government funders and noted the same expenses were reported to both funding agencies. The Organization submitted revised reports to each funder which were approved prior to the end of the audit. Repeat Finding No. Recommendation The Organization should review and update policies and procedures, as needed, to ensure that appropriate procedures and controls are in place for properly reporting tracked costs to the funding agencies. This should include identifying the individual responsible for review and approval of expenditure reports to ensure that tracked costs are property reported to the funding agencies Management Response The Organization tracks funds received from funding agencies and submits interim and final expenditure reports to the funding agencies. The expenditure reports will be sent to the CEO for review and approval prior to submission to ensure that the appropriate costs are being allocated to the correct funds. Completed as of August 12th, 2024. Please contact Suhyla Gohar, Finance Director, for additional information at phone 610-374-4600 x 136 or email at sgohar@goggleworks.org
Finding 496636 (2023-012)
Significant Deficiency 2023
Boston Public Schools (BPS) has revised their tracking and documentation for special education expenses. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
Boston Public Schools (BPS) has revised their tracking and documentation for special education expenses. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
Finding 496627 (2023-004)
Significant Deficiency 2023
Boston Public Schools (BPS) Food and Nutrition Services (FNS) has implemented advanced policies including additional segregation of duties to ensure that all deposits made have clear and accurate cash receipt forms. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto...
Boston Public Schools (BPS) Food and Nutrition Services (FNS) has implemented advanced policies including additional segregation of duties to ensure that all deposits made have clear and accurate cash receipt forms. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
Finding 496611 (2023-005)
Significant Deficiency 2023
The County will implement necessary internal controls to ensure that expenditures included as allowable costs are in compliance with the requirements of the program and the Uniform Guidance. Additionally, the County will ensure that relevant personnel are properly trained to perform procedures to ac...
The County will implement necessary internal controls to ensure that expenditures included as allowable costs are in compliance with the requirements of the program and the Uniform Guidance. Additionally, the County will ensure that relevant personnel are properly trained to perform procedures to accurately report expenditures.
Special Education - Preschool Grants (IDEA Preschool) – Assistance Listing # 84.173 Recommendation: We recommend the Department develop and document internal controls to provide proper support and approval over the allocation of salaries. Explanation of disagreement with audit finding: There is no...
Special Education - Preschool Grants (IDEA Preschool) – Assistance Listing # 84.173 Recommendation: We recommend the Department develop and document internal controls to provide proper support and approval over the allocation of salaries. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Finance will routinely review salary allocations to IDEA and compare to grant budget. Adjustments to allocations should be documented with support. WPS is implementing a new financial reporting system that includes a grant reporting module – this will help resolve issues with internal controls related to grants moving forward. Name(s) of the contact person(s) responsible for corrective action: Brandon Bohl - Director of Finance Warwick Public Schools Planned completion date for corrective action plan: June 30, 2025
Education Stabilization Fund – Assistance Listing # 84.425D Recommendation: We recommend the City reviews and enhances internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Explanation of disagreement with audit ...
Education Stabilization Fund – Assistance Listing # 84.425D Recommendation: We recommend the City reviews and enhances internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: WPS is implementing a new financial reporting system that includes a grant reporting module – this will help resolve issues with internal controls related to grants moving forward. Name(s) of the contact person(s) responsible for corrective action: Brandon Bohl - Director of Finance Warwick Public Schools Planned completion date for corrective action plan: June 30, 2025
Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the single audit not being completed and submitted to the Federal Audit Clearinghouse be the due date. As of the audit report date, the Council has engaged an outside accounting firm to ...
Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the single audit not being completed and submitted to the Federal Audit Clearinghouse be the due date. As of the audit report date, the Council has engaged an outside accounting firm to provide financial oversight. Action: Develop procedures to ensure required single audits are completed and submitted to the Federal Audit Clearinghouse by the 9-month due date. Due Date: 8/1/24 Staff: Don Reynolds, contracted CFO Carrie Castillo, Executive Director, is the official responsible for implementing each corrective action plan.
Finding: 2023-004 – Allowable Costs/Cost Principles – Payroll Documentation Program: WIOA Cluster; U.S. Department of Labor; Southeast Michigan Community Alliance and W.E. Upjohn Institute; Assistance Listing Numbers 17.258, 17.259, and 17.278; All award numbers. Auditor Description of Condition a...
Finding: 2023-004 – Allowable Costs/Cost Principles – Payroll Documentation Program: WIOA Cluster; U.S. Department of Labor; Southeast Michigan Community Alliance and W.E. Upjohn Institute; Assistance Listing Numbers 17.258, 17.259, and 17.278; All award numbers. Auditor Description of Condition and Effect: Of the 40 payroll transactions selected for testing, one instance lacked documentation that complied with the Organization's policies and there were two instances where the documentation did not agree with the amounts charged to the program (all related to the same employee). As a result of this condition, the Organization does not have appropriate payroll support for three of the transactions charged to the grant. Auditor Recommendation: We recommend the Organization limit payroll charged to federal programs to costs that are supported by documentation that is allowable under federal cost principles and its own policies and procedures. Corrective Action: Management concurs with this finding. During the implementation of the new payroll system, corrections were made to the data from the timecards in question. No supporting documentation for those corrections were found. Procedures have been put in place to ensure any corrections to timecard data is approved by management and has supporting documentation. This procedure was implemented during fiscal year 2024. Responsible Person: David Rowden, Finance Director Anticipated Completion Date: June 30, 2024
View Audit 319331 Questioned Costs: $1
View of Responsible Officials: Based on the perspectives provided by management and officials, the finance department has initiated specific corrective measures to ensure strict adherence to reporting PRF and centralization of documentation. As our organization expands, we will evaluate our document...
View of Responsible Officials: Based on the perspectives provided by management and officials, the finance department has initiated specific corrective measures to ensure strict adherence to reporting PRF and centralization of documentation. As our organization expands, we will evaluate our documentation processes to create clear standard operating procedures (SOPs). We have employed a grants analyst who will define distinct responsibilities for grants reporting, establish a central repository, and reconcile both FTE and non-FTE expenditures and receipts, including cash receipts, drawdowns and invoice allocation. Project codes will be crucial in driving this process within our financial system, Blackbaud. Management will report on progress of these actions to the Finance Committee of the Board of Directors at its monthly meetings.
Finding 2023-001: Allowable costs – significant deficiency in internal controls over compliance and compliance finding. Management Response CCGD was issued monitoring findings by HHSC for the monitoring period October 2021 (FY 21) -November 2022 (FY 22) in April 2023. As a result of that finding, CC...
Finding 2023-001: Allowable costs – significant deficiency in internal controls over compliance and compliance finding. Management Response CCGD was issued monitoring findings by HHSC for the monitoring period October 2021 (FY 21) -November 2022 (FY 22) in April 2023. As a result of that finding, CCGD received a finding in its 2022 audit. Because of the timing of the findings, as noted in the 2023 audit report, there was not time to resolve the issue before 2023. Therefore, even though the below described plan was implemented in 2023, immediately upon receipt of the initial finding, CCGD was still issued a finding in its FY2023 audit. The notification was received in the 7th month of fiscal year 2023, the following plan has been implemented. o Timesheet and GL mismatch i. Management Response: 1. Perform an audit of existing setup of HRIS-Paycom system to determinecause of mismatch 2. If needed, reimplement Paycom with required setup or change vendors 3. All departments along with respective service categories werereestablished in Paycom to only display employees applicable servicecategories based their respective grants. 4. Conduct quarterly audits of timesheets and GL to ensure there are nomismatches. 5. Time study was performed on quarterly basis to ensure individualperformance complies with funders mandate. ii. Progress Update - GL and Timesheet Mismatch: 1. Audit of existing setup to review the following: a. Department(s) - revised department names/descriptions i. Made changes to all applicable employees’ setup. b. Home Allocation(s) – revised home allocation(s)i. Revised/edited the default home allocation description ii. Assigned correct default home allocation to employees c. Service Categories i. Revised/edited service categories assigned to each department 2. Observations: a. Following Paycom updates, CCGD experienced technical challenges due to software glitches which continued to result in timesheet and GL mismatches. CCGD is continuing to work with Paycom to identify and eliminate the problem. b. CCGD subsequently sought assistance from Paycom in the troubleshooting process. 3. Departmental training of timekeeping process a. Personalized standard operating procedures used b. Real-time examples/instruction provided to staff in training session(s) 4. Post-training audits conducted to include: a. Timecard/sheet review b. GL review and comparison of timecards and sheetsiii. Future Steps and Anticipated Timeline: 1. Continuation of post-training audits to include: a. Timecard/sheet review b. GL review and comparison of timecards and sheets 2. With an anticipated deadline completion date of December 31, 2023, for adherence of full compliance, CCGD effectively implemented system updates prior to this deadline to ensure payroll processing is now based on the actual time and effort performed. iv. Progress Update – Performance Activity Report 1. To provide further back up to time and effort, an additional option in Paycom was enabled for staff to enter notes on day-to-day activity. 2. Departmental training on this goal was performed and completed as of March 31, 2024. 3. Continuation of post-training audits to include: a. Timecard/sheet review b. GL review and comparison of timecards and sheets v. Post implementation plan and observation: CCGD is fully committed to complying with funders and audit standards. Furthermore, CCGD will continue to monitor and identify any potential errors in its payroll reporting to bring a timely solution if required. Furthermore, minor reporting errors occur in payroll GL reports on a random basis. The errors appear to be technical, and as such, we are currently working with Paycom to resolve this issue. Additionally, CCGD will continue to perform time study to ensure that all salary expenses and allocations are adhered to the respective program budget. Parties Responsible: Chief Executive Officer, Chief Financial Officer, and Director - Human Resources
Corrective Action Plan (CAP): Recommendation: We recommend, the entity develop a process to verify that rent calculations are correctly performed and all required forms are maintained in tenant files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Ac...
Corrective Action Plan (CAP): Recommendation: We recommend, the entity develop a process to verify that rent calculations are correctly performed and all required forms are maintained in tenant files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority will train the individuals doing the calculations to ensure calculations are correctly performed and all required forms are maintained in tenant files. Name of the contact person responsible for corrective action: Bob Kazmierski Planned completion date for corrective action plan: December 31, 2024
Corrective Action Plan (CAP): Recommendation: We recommend, the entity develop a process to verify that rent reasonableness calculations are completed and maintained in the files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in...
Corrective Action Plan (CAP): Recommendation: We recommend, the entity develop a process to verify that rent reasonableness calculations are completed and maintained in the files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority will train individuals doing the calculations to ensure calculations are done and maintained in the files and implement processes to verify rent reasonableness calculations are done. Name of the contact person responsible for corrective action: Bob Kazmierski Planned completion date for corrective action plan: December 31, 2024
Corrective Action Plan (CAP): Recommendation: We recommend, the entity develop a method to track actual time spent on various programs to time allocated to federal award programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in...
Corrective Action Plan (CAP): Recommendation: We recommend, the entity develop a method to track actual time spent on various programs to time allocated to federal award programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority has implemented a time tracking model as of July 1, 2023 to have back-up documentation of actual time for budget and audit purposes. Name of the contact person responsible for corrective action: Bob Kazmierski Planned completion date for corrective action plan: December 31, 2024
Health Center Cluster – Assistance Listing Numbers 93.224 & 93.527 Recommendation: We recommend implementing certain quality checks while reviewing UDS before submission like comparing total expenses in Table 8A to underlying financial statements. Explanation of disagreement with audit finding: Ther...
Health Center Cluster – Assistance Listing Numbers 93.224 & 93.527 Recommendation: We recommend implementing certain quality checks while reviewing UDS before submission like comparing total expenses in Table 8A to underlying financial statements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will implement additional checks in quality review process of UDS prior to submission. Name(s) of the contact person(s) responsible for corrective action: Jennifer Beckius, CFO Planned completion date for corrective action plan: December 2024
Contact Person of Southwest Washington Accountable Community of Health: Eddie Gallagher, Director of Finance and Operations Name and Address of Independent Public Accounting Firm: McDonald Jacobs, P.C. 121 SW Salmon Street, Suite 1100 Portland, OR 97204 Audit Period: January 1, 2023 through Dece...
Contact Person of Southwest Washington Accountable Community of Health: Eddie Gallagher, Director of Finance and Operations Name and Address of Independent Public Accounting Firm: McDonald Jacobs, P.C. 121 SW Salmon Street, Suite 1100 Portland, OR 97204 Audit Period: January 1, 2023 through December 31, 2023. The finding from the December 31, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedules. Finding #2023-001 Significant deficiency over cash management 93.323 Epidemiology and Laboratory Capacity for Infectious Diseases Federal Agency: U.S. Department of Health and Human Services Pass-thru Agency: State of Washington Finding Controls should be in place over the preparation and submission of monthly billing invoices. Two out of three billing invoices tested were prepared and submitted by the same individual without supervisory review and approval prior to submission. The Organization was understaffed in the Finance Department during this time. Recommendation We recommend documented review and approval of billing invoices before submission by a member of management different from the preparer. Corrective Action: Processes were subsequently updated to prevent further instances of this deficiency. Updated processes were in place for the remainder of 2023. It is noteworthy that the State of Washington Department of Health performed a site visit and no findings or recommendations were identified.
FFATA Reporting Federal Award Information Federal Agencies: U.S. Department of Housing and Urban Development Program Title: Community Development Block Grants/Entitlement Grants Award Numbers: B-22-MC-06-0571, B-21-MC-06-0571 Award Years: 2021-2022 Name of Contact Person: Margaret Herrero, Deput...
FFATA Reporting Federal Award Information Federal Agencies: U.S. Department of Housing and Urban Development Program Title: Community Development Block Grants/Entitlement Grants Award Numbers: B-22-MC-06-0571, B-21-MC-06-0571 Award Years: 2021-2022 Name of Contact Person: Margaret Herrero, Deputy Director of Finance Corrective Action: The City will include the review of the FFATA reports in their preparation of the CDBG reports and ensure that the FAATA reports are prepared and submitted in a timely manner when subcontracts exceed the $30,000 threshold. Proposed Completion Date: Fiscal Year ended June 30, 2024.
Finding 2023-111-007-Grant Agreement Compliance - CDBG Environmental Review Program Name/Assistance Listing Title: CDBG Assistance Listing Number: 14.228 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned Corrective Action: Finance staff will updat...
Finding 2023-111-007-Grant Agreement Compliance - CDBG Environmental Review Program Name/Assistance Listing Title: CDBG Assistance Listing Number: 14.228 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned Corrective Action: Finance staff will update grant management policies and procedures to ensure that they are following all grant agreement requirements and will maintain adequate documentation to document grant compliance.
Finding 2023-111-006-Grant Agreement Compliance - CDBG Reporting Program Name/Assistance Listing Title: CDBG Assistance Listing Number: 14.228 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned Corrective Action: Finance staff will update grant man...
Finding 2023-111-006-Grant Agreement Compliance - CDBG Reporting Program Name/Assistance Listing Title: CDBG Assistance Listing Number: 14.228 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned Corrective Action: Finance staff will update grant management policies and procedures to include monthly or quarterly reconciliations of grant expense and will maintain complete grant files so that an accurate and complete so that correct reporting can be submitted as required.
Finding 2023-111-005-Federal Special Tests and Provisions -CBG Wage Rate Requirements Program Name/Assistance Listing Title: CDBG Assistance Listing Number: 14.228 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned Corrective Action: Finance staff ...
Finding 2023-111-005-Federal Special Tests and Provisions -CBG Wage Rate Requirements Program Name/Assistance Listing Title: CDBG Assistance Listing Number: 14.228 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned Corrective Action: Finance staff will update grant management policies and procedures to ensure that Federal Wage Rate requirements are included in all eligible construction contracts and procedures to monitor that contractors and subcontractors comply with wage rate requirements.
Finding 2023-111-004-Federal Reporting-Community Development Block Grant (CDBG) Program Name/Assistance Listing Title: CDBG Assistance Listing Number: 14.228 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned C01Tective Action: Finance staff will r...
Finding 2023-111-004-Federal Reporting-Community Development Block Grant (CDBG) Program Name/Assistance Listing Title: CDBG Assistance Listing Number: 14.228 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned C01Tective Action: Finance staff will review grant management policies and procedures to ensure the city is correctly submitting federal reporting to HUD as required.
Finding 2023-111-003-Federal Reporting Compliance - American Rescue Plan (ARP) Program Name/Assistance Listing Title: ARP Assistance Listing Number: 21.027 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned Corrective Action: Finance staff will upd...
Finding 2023-111-003-Federal Reporting Compliance - American Rescue Plan (ARP) Program Name/Assistance Listing Title: ARP Assistance Listing Number: 21.027 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned Corrective Action: Finance staff will update grant management policies and procedures to include monthly or quarterly reconciliations of grant expense and will maintain complete grant files so that an accurate and complete SEFA that ties to the general ledger can be prepared annually for audit and required reporting.
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